In addition, Form 1099-MISC
must be filed for each vendor from whom you withheld any federal income
tax under the backup withholding rules, regardless of the payment amount.

Form 1099-INT Interest Income

This form is filed for each
vendor that meets at least one of the following criteria:

- Your agency withheld and
paid foreign tax on interest.- Your agency withheld any
federal income tax under the backup withholding rules, regardless of the
amount of the payment.- Your agency paid more
than $10 in interest.

Form 1099-G

This form is filed for each
vendor that meets at least one of the following criteria:

- Your agency paid more
than $600 in Soil and Water Conservation Grants, Forestry Grants or certain other grants.- Your agency paid $10 or
more for unemployment compensation or tax refunds.

Regardless of which 1099 form
is sent to the taxpayer, IRS regulations require that Form 1099 information
returns must include the payer’s phone number that leads to direct access
to individuals actually able to resolve a taxpayer’s question in an expeditious
manner. The phone number requirement applies to payee statements
reporting (1) payments of $600 or more in the course of a trade or business,
(2) payments for services of $600 or more, (3) direct sales of $5000 or
more, (4) payments of unemployment compensation, (5) payments of mortgage
interest, (6) payments of interest, (7) cash receipts of $10,000 or more,
(8) foreclosures or abandonments of security, or (9) payments of royalties.
Agencies should verify that this number is accurate from year to year.